Rev. Rul. 2013-20 - Fringe benefit aircraft valuations for second half 2013 

September 27: Rev. Rul. 2013-20, which appears in the Internal Revenue Bulletin 2013-40, scheduled for publication on Monday, September 30, 2013, contains information for use by taxpayers in determining the value of noncommercial flights on employer-provided aircraft for the second half of 2013.

Rev. Rul. 2013-20 (see the Internal Revenue Bulletin 2013-40 [PDF 616 KB]) is summarized in the following table:

Period during which the flight is taken Terminal charge Standard industry fare level (SIFL) mileage rates
July 1, 2013 – December 31, 2013 $48.53
  • Up to 500 miles = $0.2654 per mile
  • 501-1,500 miles = $0.2024 per mile
  • Over 1,500 miles = $0.1946 per mile

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